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Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Town of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements … or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million reviewed, 225 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Town of Mooers - Procurement (2020M-55)
… the audit period and exceeded the competitive bidding threshold, one purchase contract totaling $61,766 was not … $150,939 that did not exceed the competitive bidding threshold, 11 contracts (73 percent) totaling $105,010 were … purchase contracts exceeding the competitive bidding threshold in compliance with statutory requirements. Procure …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Village of Unadilla – Procurement (2022M-182)
… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance that the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Examination of Sunset LG Realty, LLC
… LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SUNY Downstate Medical … Realty LLC Sunset paid and requested reimbursement for in 2016 under contract L120019 with SU …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Orangetown – Overtime (2017M-48)
… and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not … Key Recommendations Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Monticello – Payroll (2022M-59)
… whether Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings Village officials did not ensure that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Greenwich – Purchasing (2020M-135)
… $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel aggregate purchases … were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Heat and Hot Water Complaints
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from the state … program indicates: Employees earning less than $40,000 per year accounted for the largest number of claims, with the … benefits to eligible employees. Bonding with a newborn child generated over 80% of all payments and more than 70% of …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as more details become known about revisions to the state’s financial …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCommon Attributes of Successful Emerging Managers
… asset manager experience Tenure of the leadership team investing and operating together Private business, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersOpinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village … Whether under the Village Law in the absence of the village mayor at the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33